休闲是人类社会活动中的重要组成部分，而休假则是休闲的重要时间保障。政府、企业和员工在整个休假制度的政策周期中承担着不同的角色，也存在着不同的利益需求。中国目前已经初步具备比较完善的休假制度，但是仍然存在诸多问题，特别是带薪休假方面。国有企业员工带薪休假问题是我国带薪休假问题中的冰山一角，对此进行研究具有一定的理论意义和现实意义。本文首先通过文献研究法，对学术界关于休假的各类研究和对带薪休假的研究进行了回顾和总结。随后，简要介绍了我国现阶段的休假制度，总结了我国休假制度当前的主要特点。并且探究了科学的休假对员工具有生理恢复、学习提升和促进情感等功能；对企业产生提高生产率、吸引人才和控制成本的功效，以及一定程度上促进经济发展和社会和谐的作用。通过对19家国有企业不同级别公司员工采用结构化访谈，概括出国有企业员工的带薪休假落实情况。并总结出现阶段存在休假时间不够长，时间安排不合理和带薪休假落实不到位等问题。经过分析，本文认为导致上述问题的原因主要是政策缺陷、执行不力、企业没有休假观念和员工维权意愿“低”四个方面。随后对美国、欧洲诸国、日本和香港的带薪休假制度进行了介绍，并总结出每个国家或地区的休假特点，以便对我国带薪休假的调整提供参考。最后，针对目前国有企业带薪休假存在的不同问题，本文提出了完善带薪休假制度、加大政府推行和监管力度、打造科学休假观念、提升员工维权意愿和提高企业人力资源管理水平五项建议。并且运用头脑风暴法，在不改变社会大背景和国家基本制度的前提下，提出了时间安排灵活性方案和功能替代性两类能够促进带薪休假落实的方案。

Leisure time is an important part of human social activities, and vacation is an important guarantee of leisure time . The government, enterprises and employees play different roles in the whole system of vacation policy cycle, they also have different interest demands. China has initially possessed a reasonable holiday system, but there are still many problems, especially the paid vacation. The problems of paid vacation of state-owned enterprises are important parts of the paid vacation’s issule in China , this research has certain theory significance and practical significance. Firstly, through literature research, reviewed and summarized the various academic research about holidays and paid leave. Then, briefly introduced the current holiday system, summarizes the main characteristics of China's current holiday system. And explore the function of scientific vacation on physiological recovery, learning to improve and promote the emotion function on employees; produce productivity, attract talent and control the cost effect on enterprises, and to some extent, promote economic development and social harmony.Using a structured interview to the staff of 19 state-owned enterprises at different levels, generalizes the situation of the implementation of paid vacation for employees of enterprises. And summarizes that the present vacation time is not long enough, time arrangement is not reasonable and the implementation of paid vacation are not in place. After analysis, the causes of the problems including policy defects, poor implementation, enterprises have no vacation ideas and employee are scared to defend rights of themselves.Then, introduced the paid vacation system of the United States, Europe, Japan and Hongkong, and summarizes the characteristics of the vacation of each country or region, in order to provide reference for the adjustment of paid vacation in china. Finally, according to the different problems of vacation with pay in state-owned enterprises, this paper proposes to five recommendations: improve the system of paid leave, increase government supervision, to build and improve employee rights concept, scientific holiday wishes and improve the level of enterprise’s human resources management. And by using the method of brainstorming, considering the basic system of social background and the state institution, proposed a flexibale schedule and function replacement therapy to promote the implementation of paid vacation.